9911796707
TMI Blog2009 (8) TMI 920X X X X Extracts X X X X X X X X Extracts X X X X ..... upon passing of the order by the learned Commissioner on 29-9-2005, direction made by him was carried out by the learned Assistant Commissioner. The direction was for verification of documents to decide quantum of Modvat credit admissible to the appellant. That was done by that Authority. As a result, as against the disputed duty demand of Rs. 13,45,141/-, Modvat credit to the extent of Rs. 10,34, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efit of consequence of law in terms of order dated 7-7-2006 by the Assistant Commissioner. In view of such a position, the appeal of the appellant presently before the Tribunal to the extent of duty demand has become infructuous. But, so far as the quantum of penalty is concerned, that needs re-determination in view of the benefit given to the appellant as aforesaid resulting duty liability of Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty. 5. Heard both the sides and perused the record. 6. There is no dispute by both sides that the disputed duty demand of Rs. 13,45,141/- has been reduced to Rs. 3,10,810/- consequent upon giving effect to the direction made by the learned Commissioner by his order dated 29-9-2005 following Appellate direction of Tribunal. Both parties having resolved their dispute against the duty deman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... necessity to hear the penalty aspect afresh by the learned Adjudicating Authority in view of the aforesaid factual scenario and give a proper finding as to whether the penalty proposed by show cause notice shall be leviable. If so, quantum of penalty that shall be exigible. With the aforesaid observation and finding, we make a limited remand to the learned Adjudicating Authority to carry out the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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